The IRS filed a lien against Smith's estate in the Los Angeles Superior Court this week in an effort to recover back taxes of $289,123.48. Several liens have been placed on her estate dating back to 2000.

It's another chapter in a life (and death) surrounded by controversy and court papers.

In June of 2007, the U.S. Supreme Court ruled that the former Guess model, Playboy playmate and reality TV star's estate – of which her daughter Dannielynn, 5, is the sole heir – is not entitled to any money from her late husband J. Howard Marshall's estate. Smith married the oil magnate in 1994 - he was 62 years her senior at the time of their nuptials. Following his death 14 months after their wedding, Smith became involved in a lengthy court battle over her share of his estate. Marshall's will and trust contained no provision for Smith.

Smith’s death (she was 39) came five months after the death of her son Daniel, 20, who died unexpectedly while visiting his mother in a Bahamas hospital following the birth of Danielynn. Daniel’s death was ruled as an accidental overdose due to prescription medication.

Dannielynn was at the center of a custody battle in the final months of Smith’s life. Larry Birkhead (Smith’s former love interest), Howard K. Stern (her former lawyer turned live-in partner) and two other men claimed paternity. DNA tests proved Birkhead as the biological father and the child is now being raised in his custody.